Uyob, S., Yusof, N.A., Awg Isa, W.R., Md Zin, A.S., Hassan, M., Md Kassim, A.A. and Diansari, R.E. 2025. EXPLORING THE RELATIONSHIP BETWEEN BOARD AND SHARIAH GOVERNANCE QUALITY AND COSMETIC ACCOUNTING DURING COVID-19: A CONCEPTUAL STUDY OF MALAYSIAN FINANCIAL INSTITUTIONS . ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES). 7, 26 (Dec. 2025), 480–492. DOI:https://doi.org/10.35631/AIJBES.726033.